The globalization concept is regarded one of the modern concept which had seen in the last time while it hadn’t occur now only, but it had seen clearly with the technology &information revolution beside the quick development  in the communication net which had made the world like a small village .

Since accounting is regarded business language based on integrated theoretical framework consists of many connected objective & rules which led to consistent accounting standards .

So with this development there is a clear need to consolidate  the concepts , policies ,and applications which the companies use it in treating its financial events .

The aim of our current study was to identify the effect of particulate matter of both types (PM2.5 and PM10) resulting from hookah smoking on the hemopoietic system of workers (smokers) in closed cafes. This study included six stations (cafes) on the Rusafa side of Baghdad city and conducted a blood test that included a complete blood count (CBC). A multifunctional air quality detector measured both types of particulate matter in the morning and evening. The study included 30 men (workers and smokers) and 30 men (non-smokers), whose ages ranged from 20 to 40 years. The study found that smokers had an increase in white blood cells and red blood cells, as well as an increase in the percentage of hemoglobin (HGB), hematocrit (HCT), the mean co

Conducting polyaniline / ZnO nano composites are synthesized
using a simplified cheap method with one step in –situ chemical
polymerization, and AC conductivity (σac) of the prepared samples is
studied in the range of frequency from 50 Hz to 15MHz.). The
presence of polarons in the conjugated polymer chain are responsible
for the ac conductivity is reliance on the frequency in these
composites. The effect of increasing the ZnO nano particle
concentration irradiation and gamma radiation on the electric
conductivity was analyzed. The result showed that the
nanocomposite prepared has the highest conductivity, from pure
polyaniline and the exponential factor S was found increasing with
ZnO content it was 0

The structural, optical properties of cupper indium gallium selenite (CuIn1-xGaxSe) have been studied. CuIn1-xGaxSe thin films for x=0.6 have been prepared by thermal evaporation technique, of 2000±20 nm thickness, with rate of deposition 2±0.1 nm/sec, on glass substrate at room temperature. Heat treatment has been carried out in the range (373-773) K for 1 hour. It demonstrated from the XRD method that all the as-deposited and annealed films have polycrystalline structure of multiphase. The optical measurement of the CIGS thin films conformed that they have, direct allowed energy gap equal to 1.7 eV. The values of some important optical parameters of the studied films such as (absorption coefficient, refractive index, extinction coeffici

Piroxicam is a non-steroidal anti-inflammatory drug (NSAID) used in the treatment of musculo-skeletal and joint disorders. The problem with this drug is its poor solubility in water and hence poor bioavailability after oral administration. In order to improve its solubility and dissolution behavior, hydrophilic additives such as starch, lactose, superdisintegrants including crospovidone (C.P), cross carmellose sodium (CCS), and sodium starch glycolate (SSG) were physically dry mixed with the drug by simple trituration. The improvement in the solubility in 0.1 N HCl was obtained as the amount of starch or lactose increased in the physical mixture, while for superdisintegrants, they further improve the solubility when they are present in s

Objectives: The purpose of this in vitro study was to compare the effect of adding a poloxamer surfactant to the irrigant solutions on its cleaning efficiency. Design: In this study the roots of extracted permanent premolar teeth were used and evaluated by using Scanning Electronic Microscopy (SEM). Materials and Method: 72 human single tooth of permanent premolar (8 for each group) were used in this in vitro study. Roots after sectioning at cervical area to get 15 mm were embedded in a plastic container filled with impression silicon, then instrumented with ProTaper rotary instruments till size F4. Each group (8 root) were irrigated with one of the nine solutions used in study: three concentrations of NaOH [5% (A1), 2.5%(A2), 0.5%(A3)], th

In the present research, the electrical properties which included the ac-conductivity (σac), loss tangent of dielectric (tan δ) and real dielectric constant (ε’) are studied for nano polycarbonate in different pressures and frequencies as a function of temperature these properties were studied at selective temperature gradients which are (RT-50-100-150-250)°C. The results of the study showed that the values of dielectric constant and dissipation factor increase with increasing pressure and temperature and decreases by increasing frequency. And the results of electrical conductivity showed that it increases with increasing temperature, pressure and frequency.

Samples prepared by using carbon black as a filler material and phenolic resin as a binder. The samples were pressed in a (3) cm diameter cylindrical die to (250)MPa and treated thermally within temperature range of (600-1000)oC for two and three hours. Physical properties tests were performed, like density, porosity, and X-ray tests. Moreover vicker microhardness and electric resistivity tests were done. From the results, it can be concluded that density was increased while porosity was decreased gradually with increasing temperature and treating time. In microhardness test, it found that more temperature and treating time cause more hardness. Finally the resistivity was decreased in steps with temperature and treating time. It can be c

In order to study the effect of inoculation with mycorrhiza and fertilization with plant residues on the growth of plants, we used two factors: the first two levels of mycorrhiza inoculation, Glumus mossea (0 and 10 g.pot-1) and the second factor, four levels of plant residues (10 g.pot-1) celery plant residues, 10 g pot-1 mint residues, and 10 g pot-1 black bean seed residues. Mychorrizal treatment (10 g pot-1) increased the number of mycorrhiza spores and the infection percentage of mycorrhizal by 917.44% and 13088.23%, respectively; celery treatment (10 g.pot-1) increased the chlorophyll index in the leaves and height of the chard plant by 31.34% and 94.04%, respectively; and black seed treatment (10 g.pot-1) increased the percen